The Central Board of Indirect Taxes & Customs (‘CBIC’), vide Instruction dated 21st August 2020, has made it mandatory for the adjudicating, appellate and compounding authorities to conduct personal hearing through video conferencing facility. This mandate has been made applicable to any proceedings under the Customs Act 1962, Central Excise Act 1944, Chapter V of […]
E-invoicing mandatory for registered person having turnover above INR 500 Crore e-invoice under GST is applicable for assessee’s having turnover in a financial year above Rs. 500 crore with effect from October 1, 2020 and SEZ units are excluded from e-invoicing. Notification No. 61/2020–Central Tax Dated: 30th July, 2020. Irrespective of the turnover, e-invoicing shall […]
The Central Government, vide Order No. 01/2020-CT dated 25.06.2020, has provided an opportunity to the taxpayers whose registration was cancelled on or before 12th June 2020, to file an application for revocation of cancellation of registration till 30th September 2020. The relevant paragraph of the order is reproduced below: “2. For the removal of difficulties, […]
